Do you live in Denmark and work on the Norwegian continental shelf?

This applies to you who live in Denmark and receive pay from an employer who has operations on the Norwegian continental shelf. The information only applies to tax on income earned on the Norwegian continental shelf.

Taxation in Norway

Your pay is liable to tax in Norway if you work on the Norwegian continental shelf for more than 30 days during the course of a 12 month period and your employer's activities are related to surveying, exploration or exploitation of petroleum deposits. This also applies to pay for work on board a vessel that performs tasks related to surveying, exploration or exploitation of petroleum deposits on the Norwegian continental shelf.

The 30-day rule does not apply if you work on board a ship that is used to transport personnel or supplies, or on board tugboats, supply vessels and other auxiliary vessels and the person operating the ship is resident in a Nordic country. In such cases, the pay is liable to tax in the Nordic country where the person operating the ship is resident. If the person operating the ship is resident in a country outside the Nordic area, the 30-day rule applies.

Taxation in Denmark

Your pay for work on the Norwegian continental shelf is liable to tax in Denmark. The pay shall be included in your Danish tax return. If your pay is liable to tax in Norway under the 30-day rule, you can claim a reduction in your Danish tax with the effect that you get no Danish tax on the income that may be taxed in Norway. When pay earned on board a ship that is used to transport personnel or supplies or on board other auxiliary vessels, is liable to tax in another Nordic country, you can claim a deduction from the Danish tax for the tax you have paid in the other country (credit). The deduction is limited to the Danish tax on your foreign income.

National Insurance

There are special rules about where you are to be insured. For more information you should contact borger.dkin Denmark or NAV in Norway.